“Indirect Tax I Indirect Tax Litigation I Customs & FTP I Central Licensing I Arbitration I Advisory”
Dated: 06.02.2025
Amended HSN codes as per the Union Budget 2025
Amended HSN Codes from Notification No. 03/2025-Customs
| HSN Code | Description | Amendment Details |
| 4104 41 00, 4104 49 00, 4105 30 00, 4106 22 00, 4106 32 00, 4106 92 00 | Crust leather (hides and skins) | New exemption with NIL duty |
| Tanned hides and skins of bovine (including buffalo) or equine animals | Other than E.I. tanned leather | Updated classification |
| Tanned skins of sheep or lambs | Other than E.I. tanned leather | Updated classification |
Amended HSN Codes from Notification No. 04/2025-Customs
| HSN Code | Description | Amendment Details |
| 2515 11 00, 2515 12, 2516 11 00, 2516 12 00 | All goods | Duty set at 20% |
| 2933 59 | All goods | Duty set at 7.5% |
| 3302 10 | All goods (except covered under S.No. 239 of Notification 50/2017) | Duty set at 20% |
| 3406 | All goods | Duty set at 20% |
| 3824 60 | All goods | Duty set at 20% |
| 3824 99 00 | All goods | Duty set at 7.5% |
| 3920, 3921 | Poly vinyl chloride (PVC) flex films (includes banners and sheets) | Duty set at 20% |
| 6401, 6402, 6403, 6404, 6405 | All goods | Duty set at 20% |
| 6802 | Marble slabs | Duty set at 20% |
| 7113 | All goods (except those under S. Nos. 356, 357, and 364C of Notification 50/2017) | Duty set at 20% |
| 7114 | All goods (except those under S. Nos. 356, 357 of Notification 50/2017) | Duty set at 20% |
| 7404 | All goods | Duty set at Nil |
| 8002 | Tin waste and scrap | Duty set at Nil |
| 8101 97 00 | Tungsten waste and scrap | Duty set at Nil |
| 8102 97 00 | Molybdenum waste and scrap | Duty set at Nil |
| 8103 30 00 | Tantalum waste and scrap | Duty set at Nil |
| 8105 30 00 | Cobalt Waste and Scrap | Duty set at Nil |
| 8541 | All goods | Duty set at 20% |
| 8702 | All goods (except those under S. No. 524, 525 of Notification 50/2017) | Duty set at 20% |
| 8703 | All goods (except those under S. No. 526, 526A of Notification 50/2017) | Duty set at 70% |
| 8704 | All goods (except those under S. No. 524, 525 of Notification 50/2017) | Duty set at 20% |
| 8711 | All goods (except those under S. No. 531, 531A of Notification 50/2017) | Duty set at 70% |
| 9028 30 10 | Electricity meter for alternating current (Smart meter) | Duty set at 20% |
| 9401, 9403, 9404, 9405 | All goods | Duty set at 20% |
| 9503 00 91 | Parts of electronic toys | Duty set at 20% |
| 9802 00 00 | All goods (except those under S. No. 606A of Notification 50/2017) | Duty set at 70% |
| 9803 00 00 | All dutiable articles imported by a passenger or crew member | Duty set at 70% |
| 9804 | All dutiable goods imported for personal use | Duty set at 20% |
Amended HSN Codes from Notification No. 05/2025-Customs
| HSN Code | Description | Amendment Details |
| 0304 99 00 | Frozen Fish Paste (Surimi) for export | Duty set at 5% |
| 2301 20 | Fish Hydrolysate for aquatic feed | Duty set at 5% |
| 28, 29, 30, 38 | Drugs, medicines, diagnostic kits | Duty set at 5% |
| 28, 29, 30, 38 | Lifesaving drugs/medicines, salts, esters | Duty set at Nil |
| 4104 11 00, 4104 19 00, 4105 10 00, 4106 21 00, 4106 31 00, 4106 91 00 | Wet blue leather | Duty set at Nil |
| 7102, 7104 | Seeds for lab-grown diamond manufacturing | Duty set at Nil |
| 7113 | Gold, Silver, Platinum findings | Duty set at 5% |
| 7802, 7902 | All goods | Duty set at Nil |
| 8105 20 30 | All goods | Duty set at Nil |
| 8446, 8448 | Shuttleless looms for textile industry | Duty set at Nil |
| 8524 | Open cell displays for IFPD manufacturing | Duty set at 5% |
| 8528 59 00 | Other display devices (except IFPD) | Duty set at 10% |
| 8529 | Components for IFPD manufacturing | Duty set at 5% |
| 8549 13 00, 8549 14 00, 8549 19 00 | Waste and scrap of Lithium-Ion batteries | Duty set at Nil |
| 8711 | Motorcycles (including mopeds) | Duty set at 10%, 20%, 40% based on category |
| 8712 00 10 | Bicycles | Duty set at 20% |
| 9802 00 00 | Passenger baggage goods | Duty set at 70% |
| 9804 | Personal use dutiable goods | Duty set at 20% |
Amended HSN Codes from Notification No. 06/2025-Customs
| HSN Code | Description | Amendment Details |
| 2515 11 00, 2515 12, 2516 11 00, 2516 12 00 | All goods | Duty set at 20% |
| 3406 | Candles, tapers and the like | Duty set at 7.5% |
| 3920, 3921 | Poly vinyl chloride (PVC) Flex Films | Duty set at 7.5% |
| 6401, 6402, 6403, 6404, 6405 | All goods | Duty set at 18.5% |
| 6802 | Marble slab | Duty set at 20% |
| 7113 | Gold, Silver, Platinum findings | Gold – 1%, Silver – 1%, Platinum – 1.4% duty |
| 8541 | Semiconductor devices | Varied duty rates introduced |
| 8702, 8704 | Motor vehicles | New category-specific duty rates applied |
| 8711 | Motorcycles | Duty set at 40% |
| 9028 30 10 | Measuring instruments | Duty revised to 7.5% |
| 9401, 9403, 9404, 9405 | Furniture and parts | Duty set at 5% |
| 9503 | Toys | Varied duty rates applied to different types |
Amended HSN Codes from Notification No. 07/2025-Customs
| HSN Code | Description | Amendment Details |
| 3105 90, 3406 | Chemical fertilizers and Candles | Added under exemption |
| 6302 31 00, 6401, 6402, 6403, 6404, 6405 | Textiles and footwear | Included under exemption |
| 7117, 8702, 8704 | Jewelry and Motor Vehicles | Exemption extended |
| 8712 00 10, 8903, 9401, 9403, 9404, 9405, 9503 00 91 | Bicycles, boats, furniture, toys | Exemption categories expanded |
| 8541 42 00, 8541 43 00, 8541 49 00 | Semiconductor devices | Exemption specified under certain notifications |
| 8711 | Motorcycles | Duty adjustments and exemptions modified |
| 9028 30 10 | Electricity meters | Exemption under certain provisions |
| 9802 00 00 | Passenger baggage goods | Exemptions adjusted |
| 9804 | Dutiable goods for personal use | Exemptions revised |
| 7113 | Gold, Silver, Platinum findings | Expanded exemption scope |
| 7114 | Other precious metal articles | Exemptions clarified |
| 9018, 9019, 9020, 9021, 9022 | Medical instruments | Exemptions defined under specific notifications |
| 8703 | Motor vehicles | Exemptions modified for certain categories |
Amended HSN Codes from Notification No. 08/2025-Customs
| HSN Code | Description | Amendment Details |
| 25151100, 25151210, 25151220, 25151290 | All goods | Duty set at 20% for some and 8% for others |
| 25161100, 25161200 | All goods | Duty set at 5% |
| 34060010, 34060090 | All goods | Duty set at Nil |
| 39206210, 39206290, 39207911, 39207912, 39207919 | All goods | Duty set at Nil |
| 64031200, 64032011, 64032012, 64032013, 64032019 | Footwear | Duty set at 20% |
| 68021000, 68029100, 68029200 | Marble slabs and stones | Duty set at 16% or 20% depending on type |
| 85414200, 85414300, 85414900 | Semiconductor devices | Duty set at Nil |
| 87041010, 87041090, 87042100, 87042200 | Motor vehicles | Duty set between 10.5% and 20% based on CKD kits or assembly |
| 87111010, 87111020, 87111090 | Motorcycles and mopeds | Duty set at Nil |
| 87113010, 87113020, 87114010 | Motorcycles with auxiliary motors | Duty set between 10.5% and 35% based on assembly type |
| 87120010 | All goods | Duty set at 20% with 1% additional charge |
Amended HSN Codes from Notification No. 11/2025-Customs
| HSN Code | Description | Amendment Details |
| 8479 89 99 | Powder Dryer | For Lithium-Ion Cell Manufacturing |
| 8479 82 00 | Automatic Feeding and Blending System | For Lithium-Ion Cell Manufacturing |
| 8413 70 96 | Slurry Transfer System | For Lithium-Ion Cell Manufacturing |
| 8424 89 90 | Cathode Extrusion Coating Machine | For Lithium-Ion Cell Manufacturing |
| 8420 10 00 | Cathode Compression (Cold Press) | For Lithium-Ion Cell Manufacturing |
| 8414 10 00 | High Vacuum Pump | For Lithium-Ion Cell Manufacturing |
| 8479 81 00 | Fully Automatic Winding Machine | For Lithium-Ion Cell Manufacturing |
| 8422 40 00 | Auto EL Filling Machine | For Lithium-Ion Cell Manufacturing |
| 8514 39 00 | Vacuum Oven without Vacuum Pump | For Lithium-Ion Cell Manufacturing |
| 8464 90 00 | Electrode Slitting Machine | For Lithium-Ion Cell Manufacturing |
| 8543 70 99 | NMP Trapping System | For Lithium-Ion Cell Manufacturing |
| 8465 99 90 | Auto-taping Machine | For Lithium-Ion Cell Manufacturing |
| 8515 80 90 | Tab Transfer Welding & Winding Machine | For Lithium-Ion Cell Manufacturing |
| 9031 80 00 | Helium Testing Machine | For Lithium-Ion Cell Manufacturing |
| 3923 10 90 | Cell Tray Plastic | For Lithium-Ion Cell Manufacturing |
| 9030 39 00 | Cell Formation – Capacity and SOC | For Lithium-Ion Cell Manufacturing |
| 8468 20 10 | Tap to Top Cap Welding | For Lithium-Ion Cell Manufacturing |
| 8479 89 99 | Wire Filling and Welding Machine | For Lithium-Ion Cell Manufacturing |
Amended HSN Codes from Notification No. 12/2025-Customs
| HSN Code | Description | Amendment Details |
| 90, 93 | Various items including medical instruments and firearms | Substituted ‘or 90′ with ’90 or 93’ |
| Ammunition | Ammunitions for specified goods | Added under exemption |
| Various | Other goods under S. Nos. 10, 11, 12, 13 | Classification modified |
Amended HSN Codes from Notification No. 13/2025-Customs
| HSN Code | Description | Amendment Details |
| 86, 88, 89 | Various transport-related goods | Substituted ‘chapter 88 or 89’ with ‘chapter 86 or chapter 88 or chapter 89’ |
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